Fiscalité

8-September-2019

English

Keynote Address to the International Fiscal Association Congress: “Towards the Third Big Bang”

It is a pleasure to be here at the 73rd Congress of the International Fiscal Association among so many dedicated and passionate tax practitioners.

13-August-2019

English

Making Dispute Resolution More Effective – MAP Peer Review Report, United Kingdom (Stage 2) - Inclusive Framework on BEPS: Action 14

Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices.The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by the United Kingdom, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.

15-October-2018

English

Global Forum on Transparency and Exchange of Information for Tax Purposes: United Kingdom 2018 (Second Round) - Peer Review Report on the Exchange of Information on Request

This report contains the 2018 Peer Review Report on the Exchange of Information on Request of United Kingdom.

26-September-2017

English

Making Dispute Resolution More Effective - MAP Peer Review Report, United Kingdom (Stage 1) - Inclusive Framework on BEPS: Action 14

Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by the United Kingdom, which is accompanied by a document addressing the implementation of best practices.

28-March-2017

English

Tax and Skills: Key findings for all countries

These country specific notes provide figures and commentary from the Taxation and Skills publication that examines how tax policy can encourage skills development in OECD countries.

8-July-2016

English

Database on instruments used for environmental policy

This database provides information on environmentally related taxes, fees and charges, tradable permit systems, deposit refund systems, environmentally motivated subsidies and voluntary approaches used in environmental policy in OECD member countries and a number of other countries. Developed in co-operation between the OECD and the European Environment Agency.

23-February-2015

English

Bringing International Law into the 21st Century

The OECD has been a successful international standard-setter for over 50 years, and we have developed a wealth of experience and best practice in achieving international cooperation and coordination. But to bring international law into the 21st century we need a global dialogue, a multi-stakeholder debate on the way forward.

11-April-2013

English

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: United Kingdom 2013 (Supplementary Report) - Combined: Phase 1 + Phase 2

This publication contains the Supplementary Combined: Phase 1 + Phase 2 Peer Review Report for the United Kingdom.

12-September-2011

English

Tax: Jurisdictions move towards full tax transparency

Furthering efforts to fight against international tax evasion and bank secrecy, members of the Global Forum on Transparency and Exchange of Information for Tax Purposes have issued 12 new peer review reports.